2006 Code of Virginia § 58.1-520 - Definitions

58.1-520. Definitions.

As used in this article:

"Claimant agency" means any administrative unit of state, county, city ortown government, including department, institution, commission, authority, orthe office of Executive Secretary of the Supreme Court, any circuit ordistrict court and the Internal Revenue Service. All state agencies andinstitutions shall participate in the setoff program.

"Debtor" means any individual having a delinquent debt or account with anyclaimant agency which obligation has not been satisfied by court order, setaside by court order, or discharged in bankruptcy.

"Delinquent debt" means any liquidated sum due and owing any claimantagency, or any restitution ordered paid to a clerk of the court pursuant toTitle 19.2, including any amount of court costs or fines which have accruedthrough contract, subrogation, tort, operation of law, or any other legaltheory regardless of whether there is an outstanding judgment for that sumwhich is legally collectible and for which a collection effort has been or isbeing made.

"Mailing date of notice" means the date of notice appearing thereon.

"Refund" means any individual's Virginia state or local income tax refundpayable pursuant to 58.1-309 and 58.1-546. This term also includes anyrefund belonging to a debtor resulting from the filing of a joint income taxreturn or a refund belonging to a debtor resulting from the filing of areturn where husband and wife have elected to file a combined return andseparately state their Virginia taxable incomes under the provisions of 58.1-324 B 2.

(Code 1950, 58-19.7; 1981, c. 408; 1982, c. 621; 1983, c. 545; 1984, cc.269, 675; 1986, c. 322; 1988, c. 544; 1989, cc. 77, 245; 1994, c. 197; 1996,cc. 363, 413.)